Gambling Duties Act 2022(No. 1 of 2022)
Table of Contents
Long Title
Enacting Formula
Part 1 PRELIMINARY
1 Short title and commencement
2 General interpretation
3 Meaning of "betting" and associated expressions
4 Meaning of "lottery" and associated expressions
Part 2 GAMBLING DUTIES
Division 1 — Amount
5 Gambling duties are taxes
6 Amount of gambling duties
Division 2 — Liability
7 Who is liable to pay gambling duty
8 When gambling duty is payable
9 Power to assess or reassess gambling duty due
10 Reassessment of liability and appeal
11 Payment of gambling duty short levied, etc.
12 Remission
Part 3 DEFAULT AND RECOVERY
Division 1 — Penalty tax
13 Penalty tax in case of default
14 Amount of penalty tax
15 Recovery of penalty tax
Division 2 — Recovery
16 Recovery of gambling duty
17 Action to recover may be taken at any time
18 Priority of case in insolvency
19 Overpayment
20 Power to appoint agent for recovery of gambling duty
Part 4 RETURNS, RECORD KEEPING AND PROVIDING INFORMATION
21 Application and interpretation of this Part
22 Returns
23 Additional returns
24 Accounts, statements and records in respect of returns
25 Powers of entry, etc., at premises
26 Power to obtain information
27 Late returns and non‑compliant record keeping, etc.
28 Misleading, etc., returns by taxable persons
29 Refusing to give or giving false information
30 Evasion
Part 5 ADMINISTRATION
31 Administration of Act
32 Commissioner of Gambling Duties, etc.
33 Enforcement officials
34 Offences for obstruction, etc.
35 Protection from personal liability
36 Service of documents
37 Composition of offences
38 Offences by corporations
39 Offences by unincorporated associations or partnerships
40 Jurisdiction of courts
41 Protection of informers
Part 6 MISCELLANEOUS
42 Consolidated Fund
43 Confidentiality
44 General exemption
45 Regulations
Part 7 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS
46 Related amendments to Casino Control Act
47 Consequential amendments to Goods and Services Tax Act
48 Consequential amendments to Inland Revenue Authority of Singapore Act
49 Consequential amendments to Private Lotteries Act
50 Consequential amendment to Singapore Totalisator Board Act
51 Repeal
52 Saving and transitional provisions